Prepare a comparative income statement with horizontal analysis for the two$-$year period, using $20Y1$ as the base year. Use the minus sign to indicate a decrease in the "Increase$/($Decrease$)"$ columns. If required, round percentages to one decimal place.

Macklin Inc.

Comparative Income Statement

For the Years Ended December $31,20$ Y$2$ and $20Y1$

$\backslash$table$[[,,,\backslash$table$[[$Increase$/],[($Decrease$)]],\backslash$table$[[$Increase$/],[($Decrease$)]]],[$Line Item Description,$20Y2,20Y1,$Amount,Percent$],[$Sales$,$$$487,715,$$$427,000$ :$,$$$,\%$